Adoption of the Fair Value Measurement Accounting Standard and Related Guidance
First written in FY2022-Q2. 6 of 7 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company will apply the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance prospectively. There is no impact on the consolidated financial statements.」
The explanation that the Fair Value Measurement Implementation Guidance was applied and had no impact on the consolidated financial statements continues. - FY2023-Q3RestatedAnnual report
「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company will apply the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The explanation that the Fair Value Measurement Implementation Guidance was applied and had no impact on the quarterly consolidated financial statements continues. - FY2023-Q2RestatedAnnual report
「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company will apply the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The explanation that the Fair Value Measurement Implementation Guidance was applied and had no impact on the quarterly consolidated financial statements continues. - FY2023-Q1RestatedAnnual report
「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the current first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company will apply the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
It was stated that the Fair Value Measurement Implementation Guidance was applied from the beginning of the current first quarter consolidated accounting period and had no impact on the financial statements. - FY2022RestatedAnnual report
「The Company applied the Fair Value Measurement Standard and other standards from the beginning of the current consolidated fiscal year, and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other standards. This had no impact on the consolidated financial statements.」
The explanation that the Fair Value Measurement Standard and related standards would be applied and would have no impact on the financial statements continues. - FY2022-Q3RestatedAnnual report
「The company applied the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There is no impact on the quarterly financial statements.」
The explanation that the Fair Value Measurement Standard and related standards would be applied and would have no impact on the quarterly financial statements continues. - FY2022-Q2First statedAnnual report
「The company applied the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There is no impact on the quarterly financial statements.」
The accounting policy of applying the Fair Value Measurement Standard and related standards from the beginning of the first quarter consolidated accounting period was disclosed for the first time, and it was stated that there was no impact on the quarterly financial statements.